1.

¹[84, 85 or 94]

Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
²[h) Photo voltaic cells, whether or not assembled in modules or made up into panels]

⁷[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No.38 of the Table mentioned in the notification No.11/2017-Central Tax (Rate), (S.No.25) dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. (S.No.234 Sch.I)]

[Entry by Noti. No.8/2021 (S.No.686) dated 30.09.2021 w.e.f. 01.10.2021]

2.5%

2.5%

1A.

⁹[84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate) (S.No.25), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.;] (S.No.201A Sch.II)

6%

6%

30.09.2021

2.

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof (S.No.211 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

3.

⁵[9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] (S.No.435A Sch.III)] w.e.f. 15.11.2017

9%

9%

4.

⁵[9401 10 00

Aircraft seats] (S.No.257B Sch.I) w.e.f. 15.11.2017

2.5%

2.5%

5.

9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles (S.No.436 Sch.III)

9%

9%

6.

⁵[9403

Furniture wholly made of bamboo, cane or rattan (S.No.222A Sch.II)] w.e.f. 15.11.2017

6%

6%

7.

9403

⁶[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;] (S.No.437 Sch.III)

9%

9%

8.

Other furniture [other than bamboo furniture] and parts thereof (S.No.212 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

9.

³[9404

Cotton quilts of sale value not exceeding Rs.1000 per piece] (S.No.257A Sch.I)

2.5%

2.5%

10.

9404

Coir products [except coir mattresses] (S.No.223 Sch.II)

6%

6%

11.

9404

Products wholly made of quilted textile materials (S.No.224 Sch.II)

6%

6%

12.

³[9404

Cotton quilts of sale value exceeding Rs. 1000 per piece (S.No.224A Sch.II)

6%

6%

13.

9404

⁴[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products(except coir mattresses), products wholly made of quilted textile materials and cotton quilts] (S.No.438 Sch.III)]

9%

9%

14.

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered (S.No.213 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

15.

⁵[9405

¹²[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; ¹⁵[LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]]] (S.No.438A Sch.III)

5. Inserted by Noti. No.41/2017 (S.No.118) dated 14-11-2017 w.e.f. 15-11-2017

12. Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]”

15. This matter deleted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022

9%

9%

16.

6%

6%

17.

6%

6%

18.

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included (S.No.214 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

19.

¹¹[9405]

Hurricane lanterns, Kerosene lamp/pressure lantern, petromax, glass chimney, and parts thereof
(S.No.225 Sch.II)

6%

6%

20.

¹⁰[9405]

Kerosene pressure lantern (S.No.258 Sch.I)

2.5%

2.5%

21.

9405 91 00, 9405 92 00 or
9405 99 00

Parts of kerosene pressure lanterns including gas mantles (S.No.259 Sch.I)

2.5%

2.5%

22.

9406

Prefabricated buildings (S.No.439 Sch.III)

9%

9%